Linfield College Course Syllabus Spring 2016

Transcription

1 Linfield College Course Syllabus Spring 2016 Course: BNAC 461 Cost Accounting (online) 4 credit hours Instructor: Jeff Edwards Portland Community College/Sylvania campus: PO Box SS 201 Office 41 Portland, OR jeedward@linfield.edu phone: fax: To contact me via please use the Mail tool within the Blackboard course site rather than Linfield Webmail or personal . Course Description: Accounting to meet internal management needs for planning and control. Cost accounting systems and procedures, analyses of costs and variances and the integration of cost accounting into the overall accounting system. Course Prerequisites: BNAC 261 Managerial Accounting MATH 140 Introduction to Statistics MATH 160 Finite Mathematics with Calculus Course Objectives: General In successfully completing BUSN 461, a student will be able to: 1. Explain the basic concepts of managerial accounting 2. Demonstrate basic procedures of managerial accounting 3. Demonstrate an in-depth understanding of cost accounting systems and procedures, the use of managerial accounting information for short-run decision making and the use of accounting data for planning and controlling an organization

2 Course Objectives: Specific Specific learning objectives for each chapter we cover this term are detailed in the Study Materials section of each Content Module on the Blackboard course site. Instructional Materials: 1. Textbook Fundamentals of Cost Accounting (packaged with Connect Plus access code card) 4th edition 2014 Lanen, Anderson & Maher McGraw-Hill Irwin ISBN : The textbook can be purchased at the bookstore or online at: 2. Software (a) Microsoft Excel and Word (b) You will also need to get the free downloads for: i - Adobe Acrobat Reader. Go to and click on Get Adobe Reader". i i - PowerPoint Viewer (unless you already have MS PowerPoint). Click here: PowerPoint Reader Course Requirements: During the term we will cover the following chapters of the textbook: Chapter 1: Cost Accounting: Information for Decision Making Chapter 2: Cost Concepts and Behavior Chapter 3: Fundamentals of Cost-Volume-Profit Analysis Chapter 4: Fundamentals of Cost Analysis for Decision Making Chapter 5: Cost Estimation Chapter 6: Fundamentals of Product and Service Costing Chapter 7: Job Costing Chapter 8: Process Costing Chapter 9: Activity-Based Costing Chapter 10: Fundamentals of Cost Management Chapter 11: Service Department and Joint Cost Allocation Chapter 13: Planning and Budgeting

3 For each chapter we cover students will be required to: 1. read and understand the materials in the textbook 2. prepare solutions to selected problems from the textbook and send to me via the McGraw-Hill CONNECT Homework Manager. 3. Prepare a short writing assignment (You re the Instructor!) and submit via CONNECT 4. take a multiple choice quiz via CONNECT In addition, students will take (via CONNECT) a midterm exam and a final exam. ly Schedule From 1 Mon 2/15 Sun 2/21 Intro & Chapter 1 2 Mon 2/22 Sun 2/28 Chapter 2 3 Mon 2/29 Sun 3/6 Chapter 3 4 Mon 3/7 Sun 3/13 Chapter 4 5 Mon 3/14 Sun 3/20 Chapter 5 6 Mon 3/21 Sun 3/27 Chapter 6 7 Mon 3/28 Sun 4/3 Midterm Exam 8 Mon 4/4 Sun 4/10 Chapter 7 9 Mon 4/11 Sun 4/17 Chapter 8 10 Mon 4/18 Sun 4/24 Chapter 9 11 Mon 4/25 Sun 5/1 Chapter Mon 5/2 Sun 5/8 Chapter Mon 5/9 Sun 5/15 Chapter Mon 5/16 Sun 5/22 Final Exam To Note: Specific reading, homework and quiz assignments (along with due dates) for each week are detailed in the Course Calendar (see Course Information on the Blackboard Course Menu).

4 Major Assignments Description Points Practice Assignments ungraded 0 Chapter Quizzes 20 points each 240 Problems 20 points each 600 You're the Instructor 20 points each 240 Midterm Exam Chapters Final Exam Chapters 7-11 & Total points possible 1,560 Practice assignments ( 1) During the first week of the term I will assign six simple exercises (ungraded). These exercises are designed to help you learn how to use some of the tools within Blackboard and CONNECT. The exercises include: 1. Self introduction (using the Blackboard Discussion tool) 2. Message to the instructor (using the Blackboard tool) 3. Log in to CONNECT 4. Practice quiz (using CONNECT 5. Practice homework problem (using CONNECT) 6. Practice writing assignment (using CONNECT) Chapter quizzes There are 12 multiple choice quizzes (1 for each chapter) using CONNECT. Each quiz contains 10 multiple choice questions worth 2 points each. You will have 60 minutes to complete each quiz. Problems For each chapter I will assign problems from the text. Each problem is worth 20 points. Note: Make SURE to work through the PRACTICE Problems before attempting the GRADED ones. You re the Instructor For each chapter there will be a writing assignment requiring you to explain (as an instructor) a concept from the text. Minimum length is one page (300 words). Each assignment is worth 20 points. While it is permissible to consult outside sources, your work product is to be in your own words. NOTE: Assignments (quizzes/exams/problems/yti) not submitted by the posted due date will NOT be accepted for credit.

5 Midterm and Final exams These exams (taken on CONNECT) will contain 40 multiple choice questions worth 5 points each. You will have 3 hours to complete the exams. Chapters covered are: Midterm chapters 1-6 Final chapters 7-11 & 13 Grading Criteria: Grades are awarded based on the total number of points earned by completing the major assignments. From To Grade Special cases 1,342 1,560 A 1,186 1,341 B 1,030 1,185 C 936 1,029 D F INC I grade this way so as to make the course non-competitive and to encourage collaboration, as much as that is possible in an online course. I especially encourage students to contact each other to share ideas from the textbook, to prepare for exams and quizzes and to work out solutions to the exercises and problems. You are not competing against your classmates, only yourself. Incompletes A grade of Incomplete (I) is given only in emergency situations. The student must request an Incomplete in writing and must obtain my permission. All uncompleted work must be completed within the time limits I set. If you simply don t turn in the final assignments or the final exam, your course grade will be calculated with the missed portion counting for 0 points. Policy on Academic Integrity I adhere to the college policy on academic honesty, as published in the Linfield College Course Catalog.

6 Students with Disabilities Students with disabilities are protected by the Americans with Disabilities Act and Section 504 of the Rehabilitation Act. If you are a student with a disability and feel you may require academic accommodations contact Cheri White, Program Director of Learning Support Services (LSS), as early as possible to request accommodation for your disability. The timeliness of your request will allow LSS to promptly arrange the details of your support. LSS is located in Loveridge Hall, Room 24, ( ). We also encourage students to communicate with faculty about their accommodations. NOTE: The instructor reserves the right to modify the course requirements, assignments, grading procedures and other related policies as circumstances may dictate. In the event that any changes are made you will be immediately notified via the tool within the Blackboard course site.